Hawaii CPA Exam Cost 2025: The 5 Critical Fees

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Hawaii CPA Exam Cost

The Hawaii CPA exam cost consists of five main fees: an education evaluation application fee of $93 and the $355.64 per CPA exam section totaling $1,422.56 for all four sections.

As for CPA licensing, it will depend on whether the year of issue of the license is odd ($139) or even ($215) and will cost $152 for renewal. Then finally, there is the initial permit to practice fee that will cost $155 which will also cost the same amount to renew.

This article will help you to become a CPA in Hawaii and is a requirement for you to take the Hawaii CPA exam.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Hawaii CPA Exam Cost Breakdown

The Hawaii CPA exam cost consists of five main fees: an education evaluation application fee of $93 and the $355.64 per CPA exam section totaling $1,422.56 for all four sections.

Education Evaluation Application Fee	$93.00
Auditing and Attestation (AUD)	$355.64
Financial Accounting and Reporting (FAR)	$355.64
Regulation (REG)	$355.64
Disciplines (ISC, TCP, or BAR)	$355.64
Total for all 4 CPA Exam Sections	$1,422.56
Initial CPA License Application Fee (ODD-NUMBERED YEAR)	$139.00
Initial CPA License Application Fee (EVEN-NUMBERED YEAR)	$215.00
Permit to Practice for CPA (sole, partner, principal)	$155.00
Permit to Practice for CPA (staff member)	$63.00
CPA License Renewal	$152.00

Summary of Hawaii CPA Requirements

Bachelor’s required to sit for the CPA exam	Yes
Credit hours in accounting subjects to sit for the CPA exam	18
Credit hours in accounting courses for CPA License	24
Credit hours in business courses for CPA License	24
Total credit hours to receive a CPA license	150
Work experience required to receive a CPA license	2 Years
Ethics exam required to get a CPA license	No

General Requirements

All applicants for CPA licensing in Hawaii must be US residents, US nationals, or certified to work in the country. You must also be at least 18 years old and have a Social Security number.

Hawaii CPA Education Requirements

To meet the Hawaii CPA education requirements, a baccalaureate or higher degree and 150 semester hours of college education must be completed. These should include 24 semester hours in upper-division or graduate-level accounting or auditing courses and 24 semester hours in upper-division or graduate-level accounting or business-related courses.

Required Courses

The 150 hours must contain 24 semester hours in accounting, auditing, taxation, business-related courses, and awarding 18 upper-division or graduate-level practices to qualify for a license. Business-related courses that are acceptable include:

24 semester hours of accounting courses, 18 of which are upper-division undergraduate (junior or senior level) or graduate-level accounting courses in disciplines such as (but not limited to):
- Auditing
- Taxation
- Financial Accounting
- Managerial Accounting
24 semester hours of upper-division undergraduate or graduate-level accounting or business-related courses, including (but not limited to):
- The legal and social environment of business
- Economics
- Marketing
- Business law
- Organizational, individual, and group behavior
- Finance
- Communication skills
- Quantitative applications in business
- Globalization
- Business ethics
- Computer science

Accepted Educational Institutions

The Hawaii Board of Public Accountancy will accept degrees and college credit hours earned at schools with standard institutional accreditation from any of the six regional accreditors and the national accreditor listed below:

Foreign Education

If you graduated from a foreign institution or university, your qualifications must be evaluated by a Board-approved international evaluation agency. NASBA International Evaluation Services can help you find one.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Three Core Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
Understand the flow of transactions and underlying data through a business process and its related information systems.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

Financial Accounting Standards Board (FASB)
U.S. Securities and Exchange Commission (U.S. SEC)
American Institute of Certified Public Accountants (AICPA)
Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

U.S. federal taxation
U.S. ethics and professional responsibilities related to tax practice
U.S. business law

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

Hawaii CPA Ethics Exam

While most states require ethics before licensing, Hawaii candidates can become a CPA without it as there are no Hawaii CPA ethics exam requirements. Candidates need only to fulfill the experience requirements for licensure after passing the CPA Exam.

Hawaii CPA Experience Requirements

To meet the Hawaii CPA experience requirements, candidates must satisfy ONE of the following:

Scenario 1: Complete 1500 chargeable hours in auditing while working full-time (at least 35 hours a week) in a public accounting firm.
Experience must involve using Generally Accepted Accounting Principles (GAAP) and auditing standards. OR
Scenario 2: Complete two years of professional full-time (at least 35 hours a week) experience working in private industry or private sector, government, education (upper-level teaching undergraduate or graduate-level accounting or auditing subjects), public accounting practice involves the use of auditing and accounting skills in one or more of the following areas: issuing reports on financial statements,
management advisory services, consulting services, preparing tax returns, and offering tax advice.

Receiving Your Hawaii CPA License

Following the Uniform CPA Exam results, the application packet will be reviewed and authorized by the Board at the next Board meeting. Applicants will receive their license card within two to three weeks following the meeting, and a certificate will be mailed to them between four to six weeks. Before licensees can begin practicing, they must apply for a Permit to Practice at least 30 days before the permits’ effective date.